Missouri Accountants and Client Privilege
In Missouri, certain communications between a Certified Public Accountant (CPA) and the client are considered privileged. Section 326.322 of the Missouri Revised Statutes prohibits CPAs from voluntarily disclosing information communicated to the CPA by the client relating to and in connection with services rendered. The statute also prohibits a CPA from producing documents or providing deposition testimony concerning a client unless the client provides approval.